Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
ITAT allowed the assessee's appeal, holding that a person governed by the Portuguese Civil Code, 1860 and falling under s.5A of the Income-tax Act is not subject to Rule 37BA for allocation of TDS credit. Since the TDS of Rs. 10,36,269 on income (other than salary) was deducted and reflected in the assessee's name and PAN, full tax credit must be granted to the assessee, notwithstanding the community property regime and apportionment of income between spouses. The AO was directed to allow the entire TDS credit as claimed in the return.
ITAT allowed the assessee's appeal, holding that a person governed by the Portuguese Civil Code, 1860 and falling under s.5A of the Income-tax Act is not subject to Rule 37BA for allocation of TDS credit. Since the TDS of Rs. 10,36,269 on income (other than salary) was deducted and reflected in the assessee's name and PAN, full tax credit must be granted to the assessee, notwithstanding the community property regime and apportionment of income between spouses. The AO was directed to allow the entire TDS credit as claimed in the return.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
